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- 1. This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
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- 2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
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- 3. The existing taxes to which this Convention shall apply are in particular:
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- (a) in the Netherlands:
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- (i) de inkomstenbelasting (income tax)
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- (ii) de loonbelasting (wages tax)
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- (iii) de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnbouwwet (the Mining Act)
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- (iv) de dividendbelasting (dividend tax)
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- (hereinafter referred to as “Netherlands tax”).
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- (b) in the United Kingdom:
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- (i) the income tax
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- (ii) the corporation tax
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- (iii) the capital gains tax
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- (iv) the petroleum revenue tax
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- (v) the supplementary charge in respect of ring fence trades
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- (hereinafter referred to as “United Kingdom tax”).
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- 4. This Convention shall also apply to any identical or substantially similar taxes that are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.